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Journal of Foreign Legislation and Comparative Law
Reference:

V.V. Sevalnev Sources of Legal Regulation of the Innovative Sector of the People’s Republic of China

Abstract: The article is devoted to the analysis of the sources of legal regulation of taxation of innovative sector of the People’s Republic of China. The author also discussed some aspects of the classification of sources of the legal regulation of taxation in China, proposed a system of its hierarchy, and analyzed general trends of the development of tax legislation.


Keywords:

comparative law, taxation, innovative sector, legal regulation, tax legislation, sources of tax legislation, the Constitution of the PRC, tax act, legal regulation, international treaty.


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